The Berry Phoenix BrickWorks, in Saskatoon, Saskatchewan, manufactures

high-quality bricks used in residential and commercial construction. The firm is

small but highly automated and typically produces about 300,000 bricks per

month. A brick is created in a continuous production operation. In the initial

step, the raw material (a mixture of soils and water) is forced into a mould

moving along a conveyor belt. No other materials are required.

Each brick

takes about three days to complete. Approximately the last 36 hours on the

conveyor belt are spent in an oven that removes moisture from the product.

The belt speed is monitored and controlled by computer. The firm uses a

process costing system based on actual costs in three cost poolsdirect

materials, direct labour, and factory overheadto assign production costs to

output. Here are cost and production data for May:

Beginning work-in-process inventory

25,000

bricks

100% complete to direct materials

60% complete to direct labour

36% complete to factory overhead

Started this period

305,000

bricks

Ending work-in-process inventory

30,000 bricks

100% complete to direct materials

50% complete to direct labour

40% complete to factory overhead

Costs Direct Labour Overhead

Beginning inventory 1,330 $835 552

Costs added in May 16,200 15,000 18,180

Required:

Determine the cost of bricks transferred to finished goods inventory and the

cost of bricks in ending work-in-process inventory for May. Assume the

company uses the FIFO method of process costing.